1 point Which of the operating budgets should always be prepared first, as it is the foundation for the rest of the budgets? Sales Budget Direct Materials Budget Production Budget Budgeted Income Statement 2 1 point Put all of the terms and operations in order to create the formula for the Production Budget. (Hint: The end will be "= Units to Produce.") 1 # Units Needed for Current Sales 2 Total Units Needed 3 4 5 Beginning Inventory 6 + 7 Desired Ending Inventory (Safety Stock) 8 = # Units to Produce